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2003 (10) TMI 459 - CESTAT, CHENNAIExtract: .......f the present case. Likewise the judgment rendered in Award Electronics v. CC, Chennai (supra) is also distinguishable and not applicable to the facts of this case. We find that the fine and penalty imposed is not on the higher side requiring interference in view of high value of the goods. There is no merit in the appeal and hence it is dismissed.
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